Simple. You are in the wrong area. My big 4 firm is hiring anyone with a pulse for those positions in the NY Metro area. I would assume you are in Omaha, NE or something like that... If you are in a major metro area than I would imagine that the firm your from is considered cancer in some way...

Fact is that there is tremendous demand in the major metropolitan areas and none otherwise. One of my audit teams consists of myself, two experiences hires senior and below that have been with the firm a month, and two (manager and above) transfers from our other offices that have been here for a month. I get emails everday asking to refer people.

At the same time there will be people on this board who say Accounting is a terrible profession and they cant find a job. They dont want to admit that its because they live in areas with little need for early career accountants. The simple answer is move. In life if you don't go to the opportunity you will be forced to take whatever is left....

Well no, it's not that simple.

I've applied to recently advertised positions in a top 20 Metro area, a top 15 metro area, and a top 5 metro area.  My resume is fine, I've had it checked.  And my firm is not considered a cancer.  Actually, my firm is probably not even known to recruiters.

Which brings me back to my initial question... I think I'm struggling because recruiters don't understand what it is we do at smaller firms.  Especially those that have zero clients who are issuers.

I feel like I'm S.O.L.... does anybody have any experience otherwise?

It's easy to take it personally, but I think that many people who have applied to several firms have experienced something like this.

Recruiting is a lot like dating, and sometimes it simply plays with your head.

In my own experience I have been passed over by one Big 4 and small firms alike (not even granted an initial screening interview), while I have seen candidates I have objectively known are less qualified than me get through.

It can be very aggravating. But I was then positively selected by others for larger and better positions, and I think if you keep yourself out there you will find someone to take notice of you. Additionally, I'm sure your resume probably is quite good compared to some that are out there, but you would be surprised at the little stuff that can turn off the dolts in HR. Maybe try to get a second opinion from a professional reviewer e.g. that Robert Half organization (they might also be able to assist you in getting some leads).